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TMI Blog2025 (1) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee regarding claim of exemption u/s. 54B is rejected. 2. That the Learned Assessing Authority/ CIT(A) further erred by framing assessment on basis of conjectures and surmises. 3. That the Learned Assessing Authority / CIT(A) further erred by charging interest wrongly u/s. 234A and 234B of IT Act, 1961. 4. That the Learned Assessing Authority/ CIT(A) further erred by initiating penalty proceedings u/s. 271 (1)(c) of the Act. 3. The assessee has raised the additional grounds of appeal:- 5. That notice u/s. 148 viz a viz assessment made u/s. 147 of IT Act are bad in law and so assessment made is required to be quashed. In proceedings for such assessment the assessing officer has neither made any enquiry himself nor from the respective government authorities to treat such sale of agriculture land as taxable ignoring notification dated 06.01.1994 quoted by him in the reasons recorded in which reference of Daruhera of District Mahindergarh was mentioned but not Dharuhera under District Rewari. 6. That agriculture land owned by the assessee in municipality Rewari is outside the purview of Income-tax Act 1961 as per notification brought by CBDT dated 06.01.1994 bearing F. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinate Delhi Bench in the case ITA No 115/Del/2019 Amar Singh vs ITO. In the aforesaid judgment the coordinate bench held us under :- 14. The provisions relating to taxability of the receipts on agriculture land are as under: Section 2(14) "(14) "capital asset" means property of any kind held by an assessee, whether or not connected with his business or profession, but does not include- (i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession; [(ii) personal effects, that is to say, movable property (including wearing apparel and furniture) held for personal use by the assessee or any member of his family dependent on him, but excludes- (a) jewellery; (b) archaeological collections; (c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. Explanation.-For the purposes of this sub-clause, "jewellery" includes- (a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semiprecious stone, and whether or not worked or sewn into any wearing apparel; (b) precious or semi-precious ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation have been considered by the Central Government; Now, therefore, in exercise of the powers conferred by item (B) of clause (ii) of the proviso to sub-clause (c) of clause (1A) and item (b) of sub-clause (iii) of clause (14) of section 2 of the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue and Insurance) No. S.O. 77(E), dated February 6, 1973, the Central Government having regard to the extent of, and scope for urbanization of the areas concerned and other relevant considerations, hereby specifies the areas shown in column (4) of the schedule hereto annexed and falling outside the local limits of municipality or cantonment board, as the case may be, shown in the corresponding entry in column (3) thereof and against the State or Union Territory shown in column (2) thereof for the purposes of the above mentioned provision of the Income-tax Act, 1961 (43 of 1961). ....................................................................... 9. Haryana 1.Ambala Cantonment Board/Municipal Areas up to a distance of 8 kms from the outer limits in all directions. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s up to a distance of 8 kms. from the municipal limits in all directions. 22. Hissar Areas up to a distance of 8 kms. from the municipal limits in all directions. 23. Hodal (Distt. Faridabad) Areas up to a distance of 5 kms. from the municipal limits in all directions. 24. Indri (DisU. Karnal) Areas up to a distance of 2 kms. from the municipal limits in all directions. 25. Jhajjar (Distt. Rohtak) Areas up to a distance of 2 kms. from the municipal limits in all directions. 26. Jind Areas up to a distance of 5 kms. from the municipal limits in all directions. 27. Julala (Distt. Jind) Areas up to a distance of 2 kms. from the municipal limits in all directions 28. Kaithal (Distt. Kurukshetra) Areas up to a distance of 5 kms. from the municipal limits in all directions. 29. Kalanaur (Distt. Rohtak) Areas up to a distance of 2 kms. from the municipal limits in all directions. 30. Kalka (Distt. Ambala) Areas up to a distance of 5 kms. from the municipal limits in all directions. 31. Kallanwali (Distt. Sirsa) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 kms. From the municipal limits in all directions. 51. Sidhaure (Distt. Ambala) Areas tip to a distance of 2 kms. from the municipal limit's in all directions. 52. Safidon (Distt. Jind) (a) Areas falling within 2 kms. on either side of safidon Jind Raod up to a distance of 5 kms. from the municipal limits on that road. (b) Areas (other than in (a) above) up to a distance of 2 kms. from the municipal limits in all directions. 53. Samalkha (Distt. Karnal) Areas up to a distance of 5 kms from the municipal limits in all directions. 54. Shahabad Markanda (Distt. Kurukshetral Areas up to a distance of 2 kms. from the municipal limits in all directions. 55. Sirsa Areas up to a distance of 5 kms. from the municipal limits in nil directions. 56. Sohana (Distt. Gurgaon) Areas up to a distance of 5 kms. from the municipal limits in all directions. 57. Sonepat Areas up to a distance of 8 kms. from the municipal limits in all directions. 58. Taraori (Distt. Karnal) Areas up to a distance of 2 kms. from the municipal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-A). We have also gone through the Municipalities situated in District "Mahendragarh" (which was typed as "Mohindergarh" in the said notification) (Annexure-B). The Municipalities are Ateli, Kanina, Nangal Choudhary, Narnaul and Mahendragarh. We have also gone through the entire list of Municipal Committees/Municipal Counsel in the State of Haryana and we could not find "Daruhera" as notified Municipal Committee in the District Mahendragarh (Annexure-C). We have gone further to verify whether there is any village/municipality by name "Daruhera" in the entire district of Mahendragarh from the Government of Haryana public document (Annexure-D). We could find none. We have also gone through the list of PIOs as per the Directorate of Urban Local Bodies to verify whether any local body in the name of "Daruhera" (Annexure-E). We could find none. Hence, we apprehend that an error might have crept in the notification dated 06.01.1994. The concerned authorities may look into this issue. Since, the Tribunal cannot venture to alter/modify the notification, the issue is being adjudicated as per the notification in force. 19. On going through the entire facts, it can be held that "Dharuhera" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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